Show Cause Notice Issued Incorrectly for Debt Collection Role, Not Sales Promotion, Says Department Based on Gujarat High Court Ruling. https://www.taxtmi.com/highlights?id=68728 CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the present Appellant. The Commission Agent is only an Agent engaged in collection of debts from various subscribers. Therefore, the very premise to issue Show Cause Notice basing on the decision of the Hon’ble Gujarat High Court is erroneous on the part of Department. - AT en-us Wed, 15 Mar 2023 08:25:02 +0530 Wed, 15 Mar 2023 08:25:02 +0530 TaxTMI RSS Generator Show Cause Notice Issued Incorrectly for Debt Collection Role, Not Sales Promotion, Says Department Based on Gujarat High Court Ruling. https://www.taxtmi.com/highlights?id=68728 CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the present Appellant. The Commission Agent is only an Agent engaged in collection of debts from various subscribers. Therefore, the very premise to issue Show Cause Notice basing on the decision of the Hon’ble Gujarat High Court is erroneous on the part of Department. - AT Highlights Service Tax Wed, 15 Mar 2023 08:25:02 +0530 https://www.taxtmi.com/highlights?id=68728